Plan to dissolve LLC 12/31/09. Will file appropriate forms & final tax return timely. Per CA FTB, it's possible to avoid the 2010 California annual LLC tax ($800) if no business is conducted after 1/1/2010... How is "conduct no business" defined? Must checking accounts be closed as of 12/31 2009? Specific question: My CPA will send a bill in early 2010 for preparation of the 2009 (final) tax return. Can I write an LLC check in 2010 to my CPA to pay this bill and still avoid the 2010 CA annual tax $800, or would that be considered "conducting business"?
